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A. The sales taxes collected under KIBC 3.55.010 shall be allocated to a separate fund to be appropriated and utilized solely for increased development of the tourist industry, and may be allocated for tourism programs, tourism enhancement projects, such as beautification within the borough, and the administrative costs associated with such programs;

B. The sales tax collected in any village or city in the Kodiak Island Borough may be appropriated for the purpose of the development of the tourist industry in that village or city. [Ord. FY2012-11 §2, 2011; Ord. 96-19 §3, 1996. Formerly §3.30.025].